Who should be approached when an assessee is aggrieved by an order of Assistant Commissioner in respect of Service Tax

Indian Service Tax

Appleas To Commissioner (Appeals)

Q. Who should be approached when an assessee is aggrieved by an order of Assistant Commissioner in respect of Service Tax?

Ans. An assessee aggrieved by the order of Assistant Commissioner in respect of Service Tax, may file an appeal to the Commissioner of Ct:ntral Excise (Appeals) in Form ST-4, in duplicate along with a copy of order appealed against. The appeal should be presented within three months from the date of receipt of the decision or order of the Central Excise officer.

Q. What is the procedure for filing of appeal against the order of Assistant Commissioner of Central Excise?

Ans. Any person aggrieved by any order passed by any assessing officer or adjudicating authority below the rank of Commissioner may file an appeal before the Commissioner, Central Excise (Appeals).

• The appeal shall be filed in the prescribed form ST-4.

• It shall be presented within three months from the date of receipt of

• order which is being appealed against.

• It should be filed in duplicate.

• It should be accompanied by a copy of the order appealed against.

Q.3 Can the time limit of three months for filing the appeal to the Commissioner (Appeal) be extended, If yes, under what circumstances?

Ans. Yes. If the Commissioner of Central Excise (Appeals) is satisfied that the appellant was prevented by sufficient cause, from presenting the appeal within the statutory period of three months, he may allow the appeal to be presented within a further period of three months.

Q. Can an appeal be filed against the order of Commissioner of Central Excise or Commissioner of Central Excise (Appeals)?

Ans. Yes, the law provides for filing an appeal against the order of Commissioner of Central Excise or Commissioner (Appeals). Such appeals can be filed with the CE9AT within three months of the date of receipt of the order sought to be appealed against.

Q. What is the procedure for filing appeal against the order of Commissioner of Central Excise or Commissioner (Appeals)?

• Any assessee aggrieved by an order passed by the Commissioner of Central Excise or the Commissioner (Appeals) may file an appeal before the Appellate Tribunal i.e. CEGAT.

• The appeal should be filed within three months from the date of receipt of the order appealed against.

• 'a should be filed in the prescribed form ST-5.

• It shall be filed in quadruplicate.

• It should be accompanied by a copy of the order appealed against, one of which should be a certified copy.

• The appeal should be accompanied by a fee of RS.Two Hundred only.

FORM ST-4

Form of Appeal to the Commissioner of Central Excise (Appeals) under Section 85 of the Finance Act, 1994 (32 of 1994)

1. No._________________of____________________20

2. Name and address of the appellant:

3. Designation and address of the officer passing the decision or order appealed against and the date of decision or order:

4. Date of communication of the decision or order appealed against to the appellant:

5. Address to which notices may be sent to appellant:

5A. (i) Period of dispute:

(ii) Amount of service tax, if any, demanded for the period mentioned in column (i) :

(iii) Amount of refund, if any, claimed for the period mentioned in column(i):

(iv) Amount of interest:

(v) Amount of penalty :

(vi) Value of the taxable service for the period mentioned in column (i):

6. Whether service tax or penalty or interest or all the three have been deposited?

6A. Whether the appellant wishes to be heard in person?

7. Relief claimed in appeal:

Statement of Facts

Grounds of appeal

Signature of the authorised representative, if any

Signature of the appellant

Verification

I,______________________the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the _______________________, day of ________________________________________________________ Place:

Date:

Signature of the authorised representative, if any

Signature of the appellant his authorised representative

Note:- The form of appeal including the statement of facts and the grounds of appeal shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against.